SEC Comment Letter 0000000000-23-008636 to HALLADOR ENERGY CO (HNRG)
HALLADOR ENERGY CO
Date: Aug. 9, 2023 · CIK: 0000788965 · Accession: 0000000000-23-008636
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-273325
Letter
United States securities and exchange commission logo August 8, 2023 Brent Bilsland Chief Executive Officer Hallador Energy Company 1183 East Canvasback Drive Terre Haute, IN 47802 Re:Hallador Energy Company Registration Statement on Form S-3 Filed July 19, 2023 File No. 333-273325 Dear Brent Bilsland: We have limited our review of your registration statement to those issues we have addressed in our comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments. Registration Statement on Form S-3 General 1.Please confirm your understanding that we will not be in a position to accelerate the effectiveness of your registration statement until our comments relating to your Form 10- K for the fiscal year ended December 31, 2022 have been resolved.
We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
FirstName LastNameBrent Bilsland Comapany NameHallador Energy Company August 8, 2023 Page 2 FirstName LastName Brent Bilsland Hallador Energy Company August 8, 2023 Page 2 Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. You may contact Cheryl Brown, Staff Attorney, at (202) 551-3905 or Kevin Dougherty, Staff Attorney, at (202) 551-3271 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Sean Ewen
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United States securities and exchange commission logo
August 8, 2023
Brent Bilsland
Chief Executive Officer
Hallador Energy Company
1183 East Canvasback Drive
Terre Haute, IN 47802
Re:Hallador Energy Company
Registration Statement on Form S-3
Filed July 19, 2023
File No. 333-273325
Dear Brent Bilsland:
We have limited our review of your registration statement to those issues we have
addressed in our comments. In some of our comments, we may ask you to provide us with
information so we may better understand your disclosure.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe our comments apply to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your registration statement and the information you
provide in response to these comments, we may have additional comments.
Registration Statement on Form S-3
General
1.Please confirm your understanding that we will not be in a position to accelerate the
effectiveness of your registration statement until our comments relating to your Form 10-
K for the fiscal year ended December 31, 2022 have been resolved.
We remind you that the company and its management are responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.
FirstName LastNameBrent Bilsland
Comapany NameHallador Energy Company
August 8, 2023 Page 2
FirstName LastName
Brent Bilsland
Hallador Energy Company
August 8, 2023
Page 2
Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.
You may contact Cheryl Brown, Staff Attorney, at (202) 551-3905 or Kevin Dougherty,
Staff Attorney, at (202) 551-3271 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Sean Ewen